42 U.S.C. 411: Definitions relating to self-employment

2008

• Pub. L. 110–246, §15352(b)(1), in concluding provisions, substituted "the upper limit" for "$2,400" wherever appearing and "the lower limit" for "$1,600" wherever appearing. (Food, Conservation, and Energy Act of 2008) Law text · (a)
• Pub. L. 110–246, §15301(b), inserted ", and including payments under section 3833(2) of title 16 to individuals receiving benefits under section 402 or 423 of this title" after "crop shares". (Food, Conservation, and Energy Act of 2008) Law text · (a)
• Pub. L. 110–246, §4115(c)(1)(A)(i), (B)(iii), substituted "benefits" for "coupons". (Food, Conservation, and Energy Act of 2008) Law text · (a)
• Pub. L. 110–246, §15352(b)(2), added subsec. (k). (Food, Conservation, and Energy Act of 2008) Law text · (k)

2007

• Pub. L. 110–28 added par. (16). (U.S. Troop Readiness, Veterans' Care, Katrina Recovery, and Iraq Accountability Appropriations Act, 2007) Law text · (a)

2004

• Pub. L. 108–203, §425(a), substituted "the gross income and deductions attributable to such trade or business shall be treated as the gross income and deductions of the spouse carrying on such trade or business or, if such trade or business is jointly operated, treated as the gro… (Social Security Protection Act of 2004) Law text · (a)
• Pub. L. 108–203, §422(a), inserted ", but shall not include in any such net earnings from self-employment the rental value of any parsonage or any parsonage allowance (whether or not excluded under section 107 of the Internal Revenue Code of 1986) provided after the individual retir… (Social Security Protection Act of 2004) Law text · (a)
• Pub. L. 108–203, §424(a), substituted "section 162(l)" for "section 162(m)". (Social Security Protection Act of 2004) Law text · (a)

1997

• Pub. L. 105–34 added subsec. (j). (Taxpayer Relief Act of 1997) Law text · (j)

1994

• Pub. L. 103–296, §321(c)(6)(E), substituted "1986" for "1954" after "Code of" wherever appearing in introductory provisions, in pars. (3), (4), (6), (10), (11), and (12), and in cls. (iii) and (iv) of closing provisions. · (a)
• Pub. L. 103–296, §321(a)(14), (c)(5), struck out "and" at end of par. (13), substituted "; and" for period at end of par. (14), and inserted "of the Internal Revenue Code of 1986" after "section 162(m)" in par. (15). · (a)
• Pub. L. 103–296, §321(c)(6)(F), substituted "1986" for "1954" after "Code of" in introductory and closing provisions. · (c)
• Pub. L. 103–296, §107(a)(4), substituted "Commissioner of Social Security" for "Secretary". · (c)
• Pub. L. 103–296, §319(b)(2), which directed that subpar. (C) be amended by inserting ", except service which constitutes 'employment' under section 410(r) of this title" before the semicolon, was executed by making the insertion before the comma at end, to reflect the probable in… · (c)
• Pub. L. 103–296, §107(a)(4), substituted "Commissioner of Social Security" for "Secretary". · (c)
• Pub. L. 103–296, §321(c)(6)(F), substituted "1986" for "1954" after "Code of". · (c), (6)
• Pub. L. 103–296, §321(c)(6)(G), substituted "1986" for "1954" after "Code of". · (d), (e), (h)

1990

• Pub. L. 101–508, §5123(a)(1), redesignated last undesignated paragraph, relating to income of an individual which results from or is attributable to performance of services by such individual as a director of a corporation, as subsec. (f)(5) of section 403 of this title. · (a)
• Pub. L. 101–508, §5130(a)(3), redesignated par. (14), relating to nonallowability of deduction under section 162(m) (health insurance costs of self-employed individuals), as (15). · (a), (15)
• Pub. L. 101–508, §5130(a)(2), made technical correction to directory language of Pub. L. 98–21, §322(b)(1). See 1983 Amendment note below. · (b)

1988

• Pub. L. 100–647, §8016(a)(2), inserted "of the Internal Revenue Code of 1986" before semicolon at end. · (a)
• Pub. L. 100–647, §3043(b), added par. (14) relating to the exclusion of income excluded from taxation under section 7873 of the Internal Revenue Code of 1986 (income derived by Indians from exercise of fishing rights). · (a)
• Pub. L. 100–647, §1011B(b)(4), added par. (14) relating to nonallowability of deduction under section 162(m) (health insurance costs of self-employed individuals). · (a)

1987

• Pub. L. 100–203, §9022(a), inserted par. at end relating to income of an individual which results from or is attributable to the performance of services by such individual as a director of a corporation. · (a)
• Pub. L. 100–203, §9023(b)(1), struck out reference to section 931 (relating to income from sources within possessions of the United States) of the Internal Revenue Code of 1954. · (a)
• Pub. L. 100–203, §9023(b)(2), amended par. (8) generally. Prior to amendment, par. (8) read as follows: "The term 'possession of the United States' as used in sections 931 (relating to income from sources within the possessions of the United States) and 932 (relating to citizens of … · (a)

1986

• Pub. L. 99–514, §1882(b)(2)(B)(i), amended par. (13) generally. Prior to amendment, par. (13) read as follows: "With respect to remuneration for service which are treated as services in a trade or business under subsection (c)(2)(G) of this section— · (a)
• Pub. L. 99–514, §1882(b)(2)(B)(ii), inserted at end "In the case of church employee income, the special rules of subsection (i)(2) shall apply for purposes of paragraph (2)." · (b)
• Pub. L. 99–514, §1883(a)(6), realigned margins of subpar. (G). · (c)
• Pub. L. 99–514, §1882(b)(2)(A), added subsec. (i). · (i)

1984

• Pub. L. 98–369, §2663(a)(8)(A), substituted "subtitle A of the Internal Revenue Code of 1954" for "chapter 1 of the Internal Revenue Code of 1939", "such subtitle" for "such chapter", and "section 702(a)(8) of the Internal Revenue Code of 1954" for "section 183 of the Internal Revenue … · (a)
• Pub. L. 98–369, §2663(a)(8)(D), in provisions following numbered pars., substituted "702(a)(8)" for "702(a)(9)" in cl. (iii) and in two places in cl. (iv). · (a)
• Pub. L. 98–369, §2663(a)(8)(B), substituted "subtitle A of the Internal Revenue Code of 1954" for "chapter 1 of the Internal Revenue Code of 1939" and inserted "or" before "(C)". · (a)
• Pub. L. 98–369, §2663(a)(8)(C), substituted "section 172 of the Internal Revenue Code of 1954" for "section 23(s) of the Internal Revenue Code of 1939". · (a)
• Pub. L. 98–369, §2603(d)(1), added par. (13). · (a)
• Pub. L. 98–369, §2663(a)(8)(E), realigned margins of subpars. (D) and (G) to (I). · (b), (G)
• Pub. L. 98–369, §2663(a)(8)(F), substituted "section 162 of the Internal Revenue Code of 1954" for "section 23 of the Internal Revenue Code of 1939" in provisions preceding par. (1). · (c)
• Pub. L. 98–369, §2603(c)(1), added subpar. (G). · (c)
• Pub. L. 98–369, §2663(a)(8)(G), substituted "section 3231 of the Internal Revenue Code of 1954" for "section 1532 of the Internal Revenue Code of 1939". · (c)
• Pub. L. 98–369, §2663(a)(8)(H), substituted "subchapter K of chapter 1 of the Internal Revenue Code of 1954" for "supplement F of chapter 1 of the Internal Revenue Code of 1939". · (d)
• Pub. L. 98–369, §2663(a)(8)(I), substituted "subtitle A of the Internal Revenue Code of 1954" for "chapter 1 of the Internal Revenue Code of 1939" in three places. · (e)
• Pub. L. 98–369, §102(c)(2), added subsec. (h). · (h)

1983

• Pub. L. 98–21, §323(b)(2)(A), substituted "The exclusion from gross income provided by section 911(a)(1) of the Internal Revenue Code of 1954 shall not apply" for "In the case of an individual described in section 911(d)(1)(B) of the Internal Revenue Code of 1954, the exclusion fro… · (a)
• Pub. L. 98–21, §323(b)(2)(B), temporarily amended par. (10) by substituting "In the case of an individual described in section 911(d)(1)(B) of the Internal Revenue Code of 1954, the exclusion from gross income provided by section 911(a)(1) of such Code shall not apply" for "In the case of an indivi… · (a)
• Pub. L. 98–21, §124(c)(3), added par. (11) and redesignated former par. (11) as (12). · (a), (12)
• Pub. L. 98–21, §322(b)(1), as amended by Pub. L. 101–508, §5130(a)(2), inserted ", except as provided by an agreement under section 433 of this title" after "non-resident alien individual" in provisions preceding par. (1). · (b)

1978

• Pub. L. 95–600, §703(j)(14)(D), which directed that "(other than interest described in section 35 of the Internal Revenue Code of 1954)" be struck out from subsec. (a)(2) of this section, was executed by striking out "(other than interest described in section 25(a) of the Internal R… · (a)
• Pub. L. 95–600, §703(j)(14)(E), substituted "section 1402(g)" for "section 1402(h)". · (c)

1977

• Pub. L. 95–216 added par. (11). · (a)

1976

• Pub. L. 94–455 added subpar. (F). · (c)

1974

• Pub. L. 93–368 inserted "(as determined without regard to any activities of an agent of such owner or tenant)" after "material participation by the owner or tenant" wherever appearing. · (a)

1973

• Pub. L. 93–233 substituted "$13,200" for "$12,600". · (b)
• Pub. L. 93–66 substituted "$12,600" for "$12,000". · (b)

1972

• Pub. L. 92–603, §§121(a)(1), 124(a), 140(a), struck out provisions of par. (7) relating to citizens of the United States performing the specified services as an employee of an American employer (as defined in section 410(e) of this title) or as a minister in a foreign country who has a… · (a)
• Pub. L. 92–336, §203(a)(2)(A), inserted "and prior to 1973" after "1971". · (b)
• Pub. L. 92–336, §203(a)(2)(B), added subpars. (G) to (I). · (b)
• Pub. L. 92–603, §121(a)(2), added subsec. (g). · (g)

1971

• Pub. L. 92–5, §203(a)(2)(A), inserted "and beginning prior to 1972" after "1967". · (b)
• Pub. L. 92–5, §203(a)(2)(B), added subpar. (F). · (b)

1968

• Pub. L. 90–248, §118(b), added par. (9). · (a)
• Pub. L. 90–248, §108(a)(2)(A), (B), inserted "and prior to 1968" after "1965" and added subpar. (E), respectively. · (b), (E)
• Pub. L. 90–248, §115(a), substituted in last sentence "unless an exemption under section 1402(e) of the Internal Revenue Code of 1954 is effective with respect to him" for "during the period for which a certificate filed by him under section 1402(e) of the Internal Revenue Code of 1954… · (c)
• Pub. L. 90–248, §122(a)(1), included in term "trade or business" functions of a public office of a State or political subdivision thereof with respect to fees received in a position compensated solely on a fee basis and which position is not covered under a State social security cov… · (c)
• Pub. L. 90–248, §122(a)(2), added subpar. (E). · (c)

1965

• Pub. L. 89–97, §312(a), substituted "$2,400" for "$1,800" in cls. (i) to (iv) and "$1,600" for "$1,200" in cls. (ii) and (iv) of second sentence following par. (8), wherever appearing. · (a)
• Pub. L. 89–97, §320(a)(2)(A), inserted "and prior to 1966" after "1958" and substituted "and" for "or" after the semicolon. · (b)
• Pub. L. 89–97, §320(a)(2)(B), added subpar. (D). · (b)
• Pub. L. 89–97, §311(a)(1), (2), struck out from par. (5) "doctor of medicine or" before, and "; or the performance of such service by a partnership" after "Christian Science practitioner" and consolidated into one sentence former last two sentences. · (c)
• Pub. L. 89–97, §319(b), added par. (6). · (c)

1964

• L. 88–272 amended cl. (B) generally, substituting ", coal, or iron ore, if section 631 of the Internal Revenue Code of 1954 applies" for "or coal, if section 117(j) of the Internal Revenue Code of 1954 is applicable". · (a)

1960

• Pub. L. 86–778, §103(j)(3), substituted "section 933 of the Internal Revenue Code of 1954" for "section 116(1) of the Internal Revenue Code of 1954", and struck out provisions which defined "possession of the United States" in the case of taxable years beginning before the effective… · (a)
• Pub. L. 86–778, §103(g), added par. (8) and inserted a reference to paragraph (8) in cls. (v) and (vi) of last sentence. · (a)
• Pub. L. 86–778, §103(h), provided that individuals who are not citizens of the United States but who are residents of Guam or American Samoa shall not, for the purposes of this subsection, be considered to be nonresident alien individuals, and struck out provisions which related to ind… · (b)
• Pub. L. 86–778, §106(a), excluded service described in section 410(a)(11), (12), or (15) of this title performed in the United States by a citizen of the United States. · (c)

1958

• Pub. L. 85–840, §102(b), inserted "and prior to 1959" after "year ending after 1954" in cl. (B), and added cl. (C). · (b)
• Pub. L. 85–840, §313(a), added subsec. (f). · (f)

1957

• Pub. L. 85–239 permitted computation of net earnings without regard to sections 107 and 119 of the Internal Revenue Code of 1954. · (a)